Seán Fleming (Laois, Fianna Fail) | Oireachtas source

We are meeting representatives of the Charities Regulatory Authority, CRA, regarding its financial statements for 2018. We are joined by Ms Helen Martin, chief executive officer; Mr. Niall Scanlon, finance manager; and Mr. Eamon O'Halloran, head of registration and projects. We are also joined by Ms Ciara Bates, principal officer, and Mr. Kevin Power, assistant principal officer in the Department of Rural and Community Development. It is interesting that this is the first time the authority has appeared before the Committee of Public Accounts. It is also Ms Martin's first appearance before the committee, having been appointed to her current role last summer. We wish her well.

I remind members, witnesses and the people in the Gallery that all mobile phones must be turned off or put into airplane mode, as merely putting them into silent mode does not prevent interference with the recording system.

By virtue of section 17(2)(l) of the Defamation Act 2009, witnesses are protected by absolute privilege in respect of their evidence to the committee. If they are directed by it to cease giving evidence on a particular matter and they continue to so do, they are entitled thereafter only to qualified privilege in respect of their evidence. They are directed that only evidence connected with the subject matter of these proceedings is to be given. They are asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against any person or entity by name or in such a way as to make him, her or it identifiable.

Members are reminded that under Standing Order 186, the committee shall refrain from inquiring into the merits of a policy or policies of the Government or a Minister of the Government, or the merits of the objectives of such policies.

While we expect witnesses to answer questions asked by the committee clearly and with candour, they can, and should, expect to be treated fairly and with respect and consideration at all times in accordance with the witness protocol. I ask the Comptroller and Auditor General to make his opening statement.